House Tax in Lucknow: Pay Nagar Nigam Tax Online and Calculate It
House tax in Lucknow is the annual property tax charged by the Lucknow Municipal Corporation (Lucknow Nagar Nigam, LMC) on houses, flats, shops and other buildings within city limits. You can check and pay it online on the official LMC portal, lmc.up.nic.in, or through the Lucknow One app, using your house ID. The tax is worked out from the property’s annual rental value (ARV), which LMC calculates from the covered area and a monthly rate per square foot fixed for each area. This guide explains how house tax is calculated, how to pay online and download the receipt, the rebates and penalties, and how to change the owner’s name after you buy a property.
- Who collects it: Lucknow Municipal Corporation (Lucknow Nagar Nigam), 8 zones and 110 wards
- Official portal: lmc.up.nic.in (also the Lucknow One mobile app)
- What you need: your house ID (printed on earlier bills and receipts) and a registered mobile number
- How it is calculated: annual rental value (covered area × monthly rate per sq ft × 12), with general tax, water tax and sewer tax charged as a percentage of it
- Older buildings: a deduction on the annual value that rises with the building’s age, up to 40% for buildings over 20 years old
- Paying late: interest on the unpaid amount and loss of any early-payment rebate
- Helpline: LMC 1533
What is house tax in Lucknow?
House tax (also called property tax or grih kar) is a yearly tax that every owner of a building in Lucknow Municipal Corporation limits pays to LMC. The money funds civic services such as roads, street lights, drainage, sanitation and parks. It applies to:
- Independent houses and builder floors
- Flats in apartment societies (each flat has its own house ID)
- Shops, offices and other commercial buildings, which are charged at higher rates than homes
- Vacant plots and buildings, in the cases LMC assesses them
House tax is separate from the one-time stamp duty and registration fee you pay when you buy a property. See our guides on IGRS UP and the hidden costs of buying a flat.
How is house tax calculated in Lucknow?
LMC uses the unit area method. The steps are:
- Monthly rate per sq ft: LMC fixes a monthly rental rate per square foot for each locality, based on factors such as the width of the road in front, the type of construction (pucca, RCC or other) and whether the building is residential or commercial.
- Annual rental value (ARV): covered area (sq ft) × monthly rate per sq ft × 12.
- Deduction for older buildings: the ARV is reduced for buildings that are several years old. The deduction rises with age, up to 40% for buildings more than 20 years old.
- Taxes on the ARV: general (house) tax, plus water tax and sewer tax where the property has those connections. Published guides commonly show general tax at 15%, water tax at 12.5% and sewer tax at 3% of the annual value; your bill shows the exact components for your property.
Illustration only: a 1,000 sq ft flat in a locality with an assumed rate of ₹2 per sq ft per month has an ARV of 1,000 × 2 × 12 = ₹24,000. General tax at 15% would be ₹3,600, before any age deduction, water or sewer tax and rebates. The real rate for your street is set by LMC, so use the “Know your house tax” option on lmc.up.nic.in or your latest bill for the actual figure.
How to pay house tax in Lucknow online
- Go to lmc.up.nic.in (Lucknow Municipal Corporation).
- If you do not know your house ID, use “Know your new house ID” and enter your property details. The house ID is also printed on old bills and receipts.
- First-time users: register your mobile number with the house ID to receive an OTP, then register the house.
- Click “Pay your house tax” and enter the house ID and other details asked for.
- Check the owner’s name, zone, annual value and dues shown. If anything is wrong, get it corrected at the zonal office before paying.
- Pay by UPI, debit or credit card, or net banking.
- Download and save the e-receipt. Keep receipts for every year, because buyers, banks and LMC ask for them.
You can also pay through the Lucknow One app, or offline at your LMC zonal office with your house ID and last receipt. A payment can take a day or two to show in LMC’s records.
How to download the house tax receipt
After paying online, the portal shows a receipt you can download or print. For an older receipt, log in to lmc.up.nic.in with your house ID and look for the payment history or receipt option. If a payment does not appear, contact the LMC helpline on 1533 or your zonal office with the transaction reference.
Rebates and penalties
- Early payment rebate: LMC usually gives a discount for paying the current year’s tax early in the financial year, with a higher discount for online payment. The percentage and last date are announced each year, so check the notice on lmc.up.nic.in.
- Age of building: older buildings get a deduction on the annual value, up to 40% for buildings over 20 years old.
- Other concessions: LMC has offered concessions for some categories of owners in past years. Ask at your zonal office what applies this year.
- Late payment: interest is charged on unpaid tax and you lose the early-payment rebate. Long-pending dues can lead to notices and recovery action.
Changing the name in house tax records (mutation)
When you buy, inherit or receive a property as a gift, apply to LMC to change the owner’s name in the house tax records. This is called mutation or namantaran. Usually you need:
- A copy of the registered sale deed, gift deed, will or succession document
- The latest house tax receipt showing no dues
- Identity proof of the new owner (Aadhaar, PAN)
- For inheritance: death certificate and proof of legal heirs
Apply on lmc.up.nic.in or at the zonal office. LMC may inspect the property and invite objections before approving the change. Properties in LDA or Awas Vikas schemes may also need a name change in that authority’s records. Read our full guide on property mutation (dakhil kharij), and see LDA Lucknow and Awas Vikas Lucknow.
Check house tax before you buy a property in Lucknow
- Ask the seller for house tax receipts for the last few years and check there are no dues on the portal.
- Make sure the owner’s name in the house tax record matches the seller and the sale deed.
- Check that the covered area and property type in the record match the actual property. A house assessed as residential but used commercially, or with a smaller area than built, can lead to arrears later.
- Check the land and ownership records too. See UP Bhulekh khatauni and our guide on verifying property documents.
Looking for a home in the city? Browse property listed in Lucknow or read our Vrindavan Yojna guide.
Frequently asked questions
How can I pay house tax in Lucknow online?
Go to lmc.up.nic.in, register your mobile number with your house ID, click “Pay your house tax”, check the dues and pay by UPI, card or net banking. You can also pay through the Lucknow One app.
How do I find my house ID in Lucknow?
The house ID is printed on earlier house tax bills and receipts. You can also use the “Know your new house ID” option on lmc.up.nic.in or ask at your LMC zonal office.
How is house tax calculated in Lucknow?
LMC uses the unit area method: annual rental value = covered area × monthly rate per sq ft for your locality × 12. General tax, and water and sewer tax where applicable, are charged as a percentage of this value, with a deduction for older buildings.
How do I download my Lucknow house tax receipt?
The receipt is shown after you pay online and can be downloaded or printed. For older receipts, log in to lmc.up.nic.in with your house ID, or ask the LMC helpline on 1533.
Is there a rebate for paying Lucknow house tax early?
LMC usually offers a discount for paying early in the financial year, with a higher rate for online payment. The exact percentage and deadline are announced each year on lmc.up.nic.in.
What happens if I do not pay house tax on time?
Interest is charged on the unpaid amount and you lose the early-payment rebate. Long-pending dues can lead to demand notices and recovery action by LMC, and they can delay a sale or a home loan.
How do I change the owner’s name in Lucknow house tax records?
Apply for mutation (namantaran) on lmc.up.nic.in or at your zonal office with the registered sale deed or other transfer document, the latest no-dues house tax receipt and identity proof of the new owner.
Do flat owners pay house tax separately in Lucknow?
Yes. Each flat in an apartment society has its own house ID and house tax assessment, separate from the society’s maintenance charges.
House tax rates, rebates and procedures are set by the Lucknow Municipal Corporation and can change each year. Check the latest notices and your assessment on lmc.up.nic.in or at your zonal office before paying. This guide is general information, not legal or tax advice. Sources: Lucknow Municipal Corporation (lmc.up.nic.in); Uttar Pradesh Municipal Corporation Act, 1959.
